“… duty of interpretation. For a distillation of the relevant jurisprudence with regard to this duty, see Vodafone 2 v Revenue and Customers Commissioners (No 2) [2009] EWCA Civ 446, [2009] STC 1480 at [37]-[38] (Sir Andrew Morritt C).…”
“…limit provisions, as long as the amendments “go with the grain” or the cardinal features of the legislation. See Vodafone 2 v Revenue and Customs Commissioners [2009] EWCA Civ 446, [2010] Ch 77, at paragraphs 37-38 and Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners [2010] EWCA Civ 103, [2010] STC 1251, at …”